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Firm-Manager Matching and the Tradeoffs of CFO Accounting Expertise

机译:企业经理匹配与CFO会计专业知识的权衡

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摘要

We examine the tradeoffs of CFO accounting expertise and their role in firm-manager matching decisions. Although prior work examines the positive effects of accounting expertise on several financial reporting outcomes, there is little evidence on the tradeoffs this expertise entails, much less how firms compensate for these tradeoffs. We conjecture that acquiring accounting expertise requires costly tradeoffs in terms of acquiring other skills, including operational knowledge and strategic expertise. We find that these tradeoffs are reflected in firms’ hiring decisions ex ante and affect several ex post employment decisions. Collectively, the results suggest accounting expertise is a carefully weighed attribute of CFO hires that shapes and is shaped by the composition of the top management team.
机译:我们研究了CFO会计专业知识的权衡及其在公司经理匹配决策中的作用。尽管先前的工作研究了会计专业知识对几种财务报告结果的积极影响,但很少有证据表明这种专业知识需要进行权衡,更不用说公司如何补偿这些权衡。我们推测,获得会计专业知识需要在获得其他技能(包括运营知识和战略专业知识)方面进行代价高昂的权衡。我们发现,这些折衷体现在企业事前的聘用决策中,并影响了多个事后聘用决策。从总体上看,结果表明,会计专业知识是首席财务官聘用人员精心权衡的属性,它决定并取决于高层管理团队的组成。

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